This might be more for those who like novelty products. Or maybe you are a fan of carbonation. This device supports MP3, WMA, WMV, WAV and ASF file formats with ID3 tags with lyrics display.

It sports an OLED screen of unknown size, a microphone and a USB 2.0 port built-in. FM radio and voice recording functionality are included, as well as seven EQ settings. Internal memory comes in 128, 256 and 512MB, and 1, 2 and 4GB. You can get it in both blue and red, presumably for those with a vote to cast in the cola wars.(Your choice of fake Pepsi or fake coke)

Source: http://www.slipperybrick.com/2008/02/soda-can-mp4/